ABR HOLDING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ABR HOLDING
Largest movements
- Tangible fixed assets +€367,129
new in 2025: €367,129
- Cash +€75,661
up €75,661 (+99,751%), from €76 to €75,737
mainly Debts after one year (+€185,418) and Net result for the year (+€143,651)
- Debts after one year +€185,418
new in 2025: €185,418
- Profit (loss) carried forward +€143,651
new in 2025: €143,651
- Other debts +€67,053
up €67,053 (+187%), from €35,793 to €102,846
- Tax, wage and social debts +€32,725
up €32,725 (+122%), from €26,740 to €59,465
- Accrued charges and deferred income +€6,910
up €6,910 (+159%), from €4,347 to €11,257
- Gross operating margin +€70,714
up €70,714 (+65.1%), from €108,550 to €179,264
- Taxes +€5,985
up €5,985 (+22.4%), from €26,740 to €32,725
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,974 | €582,313 | +€440,339 | +310% |
| Fixed assets | 21/28 | - | €367,129 | +€367,129 | |
| Tangible fixed assets | 22/27 | - | €367,129 | +€367,129 | |
| Land and buildings | 22 | - | €367,129 | +€367,129 | |
| Current assets | 29/58 | €141,974 | €215,184 | +€73,211 | +51.6% |
| Amounts receivable within one year | 40/41 | €141,898 | €139,447 | -€2,450 | -1.7% |
| Trade receivables | 40 | €93,990 | €7,600 | -€86,390 | -91.9% |
| Other amounts receivable | 41 | €47,908 | €131,847 | +€83,940 | +175% |
| Cash at bank and in hand | 54/58 | €76 | €75,737 | +€75,661 | +99,751% |
| Total equity and liabilities | 10/49 | €141,974 | €582,313 | +€440,339 | +310% |
| Equity | 10/15 | €74,306 | €217,957 | +€143,651 | +193% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €71,306 | €71,306 | = | 0.0% |
| Distributable reserves | 133 | €71,306 | €71,306 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €143,651 | +€143,651 | |
| Amounts payable | 17/49 | €67,667 | €364,356 | +€296,688 | +438% |
| Amounts payable after more than one year | 17 | - | €185,418 | +€185,418 | |
| Financial debts | 170/4 | - | €185,418 | +€185,418 | |
| Amounts payable within one year | 42/48 | €63,320 | €167,680 | +€104,360 | +165% |
| Current portion of amounts payable after more than one year | 42 | - | €4,582 | +€4,582 | |
| Trade debts | 44 | €788 | €788 | = | 0.0% |
| Suppliers | 440/4 | €788 | €788 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €26,740 | €59,465 | +€32,725 | +122% |
| Taxes | 450/3 | €26,740 | €59,465 | +€32,725 | +122% |
| Other amounts payable | 47/48 | €35,793 | €102,846 | +€67,053 | +187% |
| Accrued charges and deferred income | 492/3 | €4,347 | €11,257 | +€6,910 | +159% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,062 | +€1,062 | |
| Other operating charges | 640/8 | - | €834 | +€834 | |
| Gross operating margin | 9900 | €108,550 | €179,264 | +€70,714 | +65.1% |
| Operating profit (loss) | 9901 | €108,550 | €177,369 | +€68,819 | +63.4% |
| Financial charges | 65/66B | €61 | €993 | +€932 | +1,528% |
| Recurring financial charges | 65 | €61 | €993 | +€932 | +1,528% |
| Profit (loss) for the period before taxes | 9903 | €108,489 | €176,376 | +€67,887 | +62.6% |
| Income taxes | 67/77 | €26,740 | €32,725 | +€5,985 | +22.4% |
| Profit (loss) for the period | 9904 | €81,749 | €143,651 | +€61,902 | +75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €81,749 | €143,651 | +€61,902 | +75.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.